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of <h1>Central GST Officers Authorized for Bihar GST Duties; Dual Proceedings Prohibited; Separate Process for Order Appeals and Revisions</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers under the Bihar Goods and Services Tax Act, 2017, subject to conditions specified by government notification. When a proper officer issues an order under this Act, they must also issue an order under the Central Act, notifying the jurisdictional central tax officer. If proceedings are initiated under the Central Act, no similar proceedings can be initiated under this Act. Rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.
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